Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 676DB
Notional split of accounting period in which change in ownership occurs
Section 676DB provides for the accounting period in which a change in company ownership occurs to be notionally split into two separate periods, with the first ending on the date of the ownership change.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.